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Nippon Accommodations Fund Inc. (3226) Ratios
Nippon Accommodations Fund Inc. Ratios
JP:3226's free cash flow for Q4 2026 was $869.61M. For the 2026 fiscal year, JP:3226's free cash flow was decreased by $-9.98B and operating cash flow was $10.85B. See a summary of the company’s cash flow.
| Ratios | Feb 26 | Feb 25 | Feb 24 | Aug 23 | Feb 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.47 | 0.50 | 0.67 | 0.86 | 0.57 |
| Quick Ratio | 0.47 | 0.50 | 0.67 | 0.77 | 0.50 |
| Cash Ratio | 0.41 | 0.36 | 0.51 | 0.69 | 0.44 |
| Solvency Ratio | 0.09 | 0.05 | 0.09 | 0.09 | 0.08 |
| Operating Cash Flow Ratio | 0.56 | 0.56 | 0.68 | 0.74 | 0.51 |
| Short-Term Operating Cash Flow Coverage | 0.66 | 0.66 | 0.82 | 0.91 | 0.59 |
| Net Current Asset Value | $ -163.78B | $ -162.52B | $ -158.46B | $ -156.60B | $ -160.54B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.51 | 0.51 | 0.51 | 0.51 | 0.52 |
| Debt-to-Equity Ratio | 1.11 | 1.11 | 1.09 | 1.10 | 1.12 |
| Debt-to-Capital Ratio | 0.53 | 0.53 | 0.52 | 0.52 | 0.53 |
| Long-Term Debt-to-Capital Ratio | 0.49 | 0.49 | 0.49 | 0.50 | 0.49 |
| Financial Leverage Ratio | 2.16 | 2.16 | 2.14 | 2.15 | 2.17 |
| Debt Service Coverage Ratio | 0.67 | 0.42 | 0.83 | 0.87 | 0.59 |
| Interest Coverage Ratio | 0.00 | 12.75 | 14.90 | 14.93 | 13.34 |
| Debt to Market Cap | 0.49 | 0.54 | 0.50 | 0.51 | 0.49 |
| Interest Debt Per Share | 67421.53 | 67132.70 | 66266.37 | 66859.63 | 67673.39 |
| Net Debt to EBITDA | 9.24 | 15.57 | 9.68 | 9.55 | 10.09 |
| Profitability Margins | |||||
| Gross Profit Margin | 66.97% | 59.38% | 59.34% | 58.83% | 57.62% |
| EBIT Margin | 49.18% | 48.12% | 48.07% | 47.77% | 46.37% |
| EBITDA Margin | 63.31% | 77.17% | 63.09% | 62.97% | 62.89% |
| Operating Profit Margin | 49.16% | 48.06% | 48.09% | 47.62% | 46.46% |
| Pretax Profit Margin | 45.33% | 44.35% | 44.85% | 44.58% | 42.89% |
| Net Profit Margin | 45.33% | 44.34% | 44.84% | 44.57% | 42.88% |
| Continuous Operations Profit Margin | 45.33% | 44.34% | 44.84% | 44.57% | 42.88% |
| Net Income Per EBT | 99.99% | 99.98% | 99.98% | 99.99% | 99.98% |
| EBT Per EBIT | 92.22% | 92.29% | 93.25% | 93.62% | 92.31% |
| Return on Assets (ROA) | 3.69% | 1.78% | 3.48% | 3.46% | 3.22% |
| Return on Equity (ROE) | 7.98% | 3.84% | 7.46% | 7.45% | 6.99% |
| Return on Capital Employed (ROCE) | 4.40% | 2.11% | 4.01% | 3.96% | 3.83% |
| Return on Invested Capital (ROIC) | 4.06% | 1.95% | 3.78% | 3.74% | 3.53% |
| Return on Tangible Assets | 3.69% | 1.78% | 3.49% | 3.47% | 3.22% |
| Earnings Yield | 3.52% | 1.88% | 3.42% | 3.42% | 3.07% |
| Efficiency Ratios | |||||
| Receivables Turnover | 15.93 | 8.22 | 16.97 | 16.17 | 16.07 |
| Payables Turnover | 4.92 | 3.13 | 6.17 | 5.80 | 5.63 |
| Inventory Turnover | 0.00 | 0.00 | 12286.47 | 5.19 | 5.11 |
| Fixed Asset Turnover | 0.09 | 0.04 | 0.08 | 0.08 | 0.08 |
| Asset Turnover | 0.08 | 0.04 | 0.08 | 0.08 | 0.08 |
| Working Capital Turnover Ratio | -1.82 | -1.25 | -4.92 | -3.22 | -1.85 |
| Cash Conversion Cycle | -51.29 | -72.39 | -37.60 | 29.93 | 29.33 |
| Days of Sales Outstanding | 22.91 | 44.38 | 21.50 | 22.58 | 22.72 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.03 | 70.31 | 71.42 |
| Days of Payables Outstanding | 74.21 | 116.77 | 59.13 | 62.95 | 64.81 |
| Operating Cycle | 22.91 | 44.38 | 21.53 | 92.89 | 94.14 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 6660.31 | 6185.56 | 6038.12 | 6344.20 | 5995.41 |
| Free Cash Flow Per Share | 6660.31 | 2922.50 | 3706.81 | 5751.35 | 4465.13 |
| Dividend Paid and CapEx Coverage Ratio | 1.44 | 0.80 | 0.89 | 1.32 | 1.06 |
| Capital Expenditure Coverage Ratio | 0.00 | 1.90 | 2.59 | 10.70 | 3.92 |
| Operating Cash Flow Coverage Ratio | 0.10 | 0.09 | 0.09 | 0.10 | 0.09 |
| Operating Cash Flow to Sales Ratio | 0.62 | 1.18 | 0.60 | 0.63 | 0.61 |
| Free Cash Flow Yield | 4.83% | 2.37% | 2.81% | 4.38% | 3.27% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 28.45 | 26.70 | 29.26 | 29.22 | 32.53 |
| Price-to-Sales (P/S) Ratio | 12.89 | 23.56 | 13.12 | 13.03 | 13.95 |
| Price-to-Book (P/B) Ratio | 2.27 | 2.04 | 2.18 | 2.18 | 2.27 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 20.70 | 42.26 | 35.56 | 22.85 | 30.59 |
| Price-to-Operating Cash Flow Ratio | 20.70 | 19.97 | 21.83 | 20.71 | 22.78 |
| Price-to-Earnings Growth (PEG) Ratio | 5.93 | 9.92 | 157.73 | 4.13 | 4.38 |
| Enterprise Value Multiple | 29.61 | 46.11 | 30.48 | 30.23 | 32.27 |
| Enterprise Value | 504.65B | 469.48B | 486.29B | 483.42B | 500.32B |
| EV to EBITDA | 29.61 | 46.11 | 30.48 | 30.23 | 32.27 |
| EV to Sales | 18.75 | 35.58 | 19.23 | 19.04 | 20.30 |
| EV to Free Cash Flow | 30.10 | 63.81 | 52.11 | 33.39 | 44.51 |
| EV to Operating Cash Flow | 30.10 | 30.15 | 31.99 | 30.27 | 33.15 |
| Tangible Book Value Per Share | 60734.21 | 60265.54 | 60154.00 | 60085.97 | 59805.09 |
| Shareholders’ Equity Per Share | 60734.21 | 60525.99 | 60414.47 | 60330.68 | 60049.82 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Revenue Per Share | 10696.07 | 5241.92 | 10046.06 | 10087.49 | 9792.87 |
| Net Income Per Share | 4848.23 | 2324.26 | 4504.59 | 4496.26 | 4199.41 |
| Tax Burden | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Interest Burden | 0.92 | 0.92 | 0.93 | 0.93 | 0.92 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.08 | 0.08 | 0.08 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.37 | 1.34 | 1.34 | 1.41 | 1.43 |
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